Problem: For positive integers $n,$ let $\tau (n)$ denote the number of positive integer divisors of $n,$ including 1 and $n.$ For example, $\tau (1)=1$ and $\tau(6) =4.$ Define $S(n)$ by $S(n)=\tau(1)+ \tau(2) + \cdots + \tau(n).$ Let $a$ denote the number of positive integers $n \leq 2005$ with $S(n)$ odd, and let $b$ denote the number of positive integers $n \leq 2005$ with $S(n)$ even. Find $|a-b|.$

It is well-known that $\tau(n)$ is odd if and only if $n$ is a perfect square. (Otherwise, we can group divisors into pairs whose product is $n$.) Thus, $S(n)$ is odd if and only if there are an odd number of perfect squares less than $n$. So $S(1), S(2)$ and $S(3)$ are odd, while $S(4), S(5), \ldots, S(8)$ are even, and $S(9), \ldots, S(15)$ are odd, and so on.
So, for a given $n$, if we choose the positive integer $m$ such that $m^2 \leq n < (m + 1)^2$ we see that $S(n)$ has the same parity as $m$.
It follows that the numbers between $1^2$ and $2^2$, between $3^2$ and $4^2$, and so on, all the way up to the numbers between $43^2$ and $44^2 = 1936$ have $S(n)$ odd. These are the only such numbers less than $2005$ (because $45^2 = 2025 > 2005$).
Notice that the difference between consecutive squares are consecutively increasing odd numbers. Thus, there are $3$ numbers between $1$ (inclusive) and $4$ (exclusive), $5$ numbers between $4$ and $9$, and so on. The number of numbers from $n^2$ to $(n + 1)^2$ is $(n + 1 - n)(n + 1 + n) = 2n + 1$. Whenever the lowest square beneath a number is odd, the parity will be odd, and the same for even. Thus, $a = [2(1) + 1] + [2(3) + 1] \ldots [2(43) + 1] = 3 + 7 + 11 \ldots 87$. $b = [2(2) + 1] + [2(4) + 1] \ldots [2(42) + 1] + 70 = 5 + 9 \ldots 85 + 70$, the $70$ accounting for the difference between $2005$ and $44^2 = 1936$, inclusive. Notice that if we align the two and subtract, we get that each difference is equal to $2$. Thus, the solution is $|a - b| = |b - a| = |2 \cdot 21 + 70 - 87| = \boxed{25}$.